HB451 Alabama 2021 Session

Summary

Primary Sponsor

Kyle South

Republican

Session

Regular Session 2021

Title

Taxation, High Socks for Hope, Inc., exempt from state, county, and municipal sales and use taxes

Summary

The bill would exempt High Socks for Hope, Inc. from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If passed, High Socks for Hope, Inc. would not owe state, county, or local sales or use taxes on its purchases or taxed activities. The exemption would apply to all such taxes within the state, effectively removing the tax liability for this organization. The exemption would take effect on the first day of the third month after the bill is enacted into law.

Who It Affects

• High Socks for Hope, Inc. – becomes fully exempt from paying any state, county, and municipal sales and use taxes.
• State and local governments – would lose the corresponding sales and use tax revenue from this entity starting when the exemption takes effect.

Key Provisions

• Section 1: The High Socks for Hope, Inc. is exempted from paying any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month following its passage and approval by the Governor (or upon becoming law by other means).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation